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Conf  Pam  12mo  #58 

D110233H2U 


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[House  Bill  No.  3.] 

HOUSE  OF  REPRESENTATIVES,  February  25,  1863.— Read 
first  and  second  times,  made  special  order  for  Monday  after  morning 
hour,  and  from  day  to  day  until  concluded,  and  ordered  to  be  printed. 

[By  Mr.  Kenner,  from  Committee  on  Ways  and  Means.] 


A.   BILL 

To  be  entitled  "  An  Act    to  lay  taxes  for  the  common  defense,  and 
carry  on  the  Government  of  the  Confederate  States." 

1  Section  1 .   The  Congress  of  the  Confederate  States  of  America  do 

t  enact,  That  a  tax  of  one  per  centum  shall  be  levied  and  collected 

3  on    the    value    of  all  real  and   personal    property,    moneys    and 

4  credits,  held  on  the  first  day  of  January,  1863,  and  on  the  first 

5  day  of  January   of  each   succeeding  year  thereafter,  except  on 

6  such  property,  money  or  credits,  as  may  be  employed  in  a  licensed 

7  business,  or  the  profits  of  which  are  herein  specially  taxed. 

1  Sec  2.  That  from  and  after  the  day  of 

2  eighteen   hundred   and   sixty-three,    no   person,    association    of 

3  persons,  or  corporation  shall  be  engaged  in,  prosecute,  or  carry 

4  on. either    of  the    trades   or   occupations   mentioned  in   section 


2 

5  eight  of  this  act,  until  he  or  they  shall  have  obtained  a  license 

6  therefor  in  the  manner  hereinafter  provided. 

1  Sec.  3.  That  every  person,  association  of  persona,  partnership 

2  or  corporation,  desiring  to  obtain  a  license   to  engage  in  any  of 

3  the  trades  or  occupations  named  in  the  ninth  section  of  this  act, 

4  shall  register  with  the  collector  of  the  district  in  which  he  shall 

5  design  to  carry  on  such  trade  or  occupation :  First,  His  or  their 

6  name  or  style,  and  in  case  of  an  association  or  partnership,  the 

7  names  of  the   several  persons   constituting  such  association  or 

8  partnership,  and  their  places  of  residence :  Second,  The  trade  or 

9  occupation    for   which   a  license   is  desired :     Third,    The  place 

10  where    such   trade    or    occupation   is   to  be  carried  on.     All  of 

1 1  which  facts  shall  be    returned  duly   certified   by   such   district 

12  collector  to  the  State  collector;  and  thereupon,  upon  payment  to 

13  the  collector  of  the  district  of  the  amount  hereinafter  provided, 

14  such  collector  shall  make  out  and  deliver  a  license  for  such  trade 

15  or  occupation,  which  license  shall  continue  in  force  for  one  year 
1G  at  the  place  or  premises  described  therein. 

1  Sec.  4.  That  if  any  person  or  persons  shall  exercise  or  carry 

2  on   any  trade    or  business   hereinafter  mentioned,  for  which   a 

3  license  is  required  by  this  act,  without  taking  out  such  license  in 

4  that  behalf  required,  he,  she  or  they  shall,  for  every  such  offense, 

5  respectively,  forfeit  a  penalty  equal  to  three  times  the  amount  of 

6  the  duty  or  sum  of  money  imposed  for  such  license,  and  of  all 


7  other  assessments  upon  the  business,  one  moiety  thereof  for  the 

8  use  of  the  Confederate  States,  the  other  moiety  to  the  use  of  the 

9  informer. 

1  Sec,  5.  That  in  every  license  to  be  taken  out  under  or  by 

2  authority  of  this  act,  shall  be  contained  and  set  forth  the  purpose, 

3  trade  or  business  for  which  such  license  is  granted,  the  manner 

4  and  extent  of  conducting  the  same,  and  the  true  name  and  place 

5  of  abode    of  the  person    or  persons  taking  out  the   license,  the 

6  time  for  which  such  license  is  to  run,  and  the  true  date  or  time  of 

7  granting  such  license,  and  (except  in  the  case  of  auctioneers  and 

8  peddlers,)  the  place  at  which  the    trade  or  business,  for  which 

9  such  license    is  granted,  shall  be  carried  on  :  Provided,  That  a~ 

10  license,  granted  under  this  act,  shall  not  authorize  the  person  or 

1 1  persons,  association  or  corporation,  mentioned  therein  to  exercise 

12  or  carry  on  the  trade  or  business,  specified  in  such  license,  in  any 

13  other   place  than  that  mentioned  therein;   but  nothing   herein 

14  contained  shall  prohibit  the   storage  of    goods,  wares    or  mer- 

15  chandise,  in  other  places  than  the  place  of  business. 

1  Sec   6.   That  in  every  case  where  more  than  one  of  the  pursuits, 

2  employments    or    occupations,  hereinafter    described,   shall    be 

3  pursued  or  carried  on  in  the  same  place,  by  the  same  person,  at 

4  the  same  time,  except  as   therein    mentioned,    license  must  be 

5  taken  out  for  each,  according  to  the  rates  severally  prescribed. 

1  Sec  7.  That  no  auctioneer  shall  be  authorized  by  virtue  of 


4 

2  his  license,   as    such   auctioneer,    to    sell   any   goods    or   other 

8  property  at  private  sale ;  and  if  any  such  person  shall  sell  any 

4  such   goods    or    commodities,   as    aforesaid,    otherwise  than   by 

5  auction,  without  having  taken  out  such  license,  as  aforesaid,  for 

6  that  purpose,  he  or  she  shall  be  subject  and  liable  to  the  penalty 

7  in  that  behalf  imposed   upon   persons,  dealing  in   or  retailing, 

8  trading  or  selling  any  such  goods  or  commodities  without  license, 

9  notwithstanding  any  license  to  him   or  her  before  granted,  as 

10  aforesaid,  for  the  purpose  of  exercising  or  carrying  on  the  trade 

11  or  business  of  an  auctioneer,  or  selling  any  goods  or  chattels, 

12  lands,  tenements  or  hereditaments,  by  auction,  anything  herein 
IS  contained   to  the   contrary   notwithstanding:    Provided,  always, 

14  That  where   such  goods   or   commodities,  as   aforesaid,   are   the 

15  property  of  any  person   or  persons   duly  licensed  to  deal  in  or 

16  retail  or  trade  in  or  sell  the  same,  such  person  or  persons  having 

17  made  lawful   entry  of  his,  her,  or  their  house  or  premises  for 

18  such  purpose,  it  shall  and  may  be  lawful  for  any  person  carrying 

19  on  or  exercising  the  trade  or  business  of  an  auctioneer,  or  selling 

20  any  goods   or  chattels,  lands,  tenements,  or   hereditaments,  by 

21  auction,  as   aforesaid,  being   duly  licensed  for   that   purpose,  to 

22  sell  such  goods  or  commodities,  as  aforesaid,  at  auction,  for  and  on 

23  behalf  of  such  person  or  persons,  and  upon  his,  her,  or  their 
£4  entered  house  or  premises,  without  taking  out  a  separate  license 
t5  for  such  sale.     The  provisions  of  this  section  shall  not  apply  to 


5 

26  official  sales  at  auction  made  by  judicial  or  excutive  officers,  or 

27  by  executors  and  administrators. 

1  Sec.  8.  That  upon  the  death  of  any  person  or  persons  licensed 

2  under  or  by  virtue  of  this  act,  or  upon  the  removal  of  any  such 

3  person  or  persons  from  the  house  or  premises. at  which  he,  she,  or 

4  they  were  authorized  by  such  license  to  exercise  or  carry  on  the 

5  trade  or  business  mentioned  in  such  license,  it  shall  and  may  be 

6  lawful  for  the  person  or  persons,  authorized  to  grant  license!  to 

7  authorize  and  empower  by  endorsement  on  such  license  or  other- 

8  wise,  as  the  commissioner  of  taxes  shall  direct,  the  executors  or 

9  administrators,  or  the  wife  or  child  of  such  deceased  person,  or 

10  the  assignee  or  assigns  or  such  person  or  persons  so  removing, 

1 1  as  aforesaid,  who  shall  be  possessed  of  and  occupy  the  house  or 

12  premises  before  used  for  such  purposes  as  aforesaid,  in  like  man- 

13  ner  to  exercise  or  carry  on  the  same  trade  or  business  mentioned 

14  in  such  license,  in  or  upon  the  same  house  or  premises,  at  which 

15  such  person  or  persons,  as  aforesaid,  deceased  or  removing,  as 

16  before  mentioned,  by  virtue  of  such  license  to  him,  her,  or  them, 

17  in  that  behalf  granted,  before  exercised  or  carried  on  such  trade 

18  or  business  for  or  during  the  term  for  which  such  license  was 

19  originally   granted,   without  taking   out   any   fresh    license    or 

20  payment  of  any  additional  duty,  or  any  fee  thereupon  for  the 

21  residue  of  such  term,  and  until  expiration  thereof:  Provided, 

22  always,  That  a  fresh  entry  of  the  premises  at  which  such  trade 


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23  or  business   shall  continue  to  be  so  exercised  or  carried  on  as 

24  aforesaid,  shall  thereupon  be  made  by  and  in  the  name  or  names 

25  of  the  person  or  persons  to  whom  such  authority,  as  aforesaid, 

26  shall  be  granted. 

1  Sec.  9.  That   on  and  after  the   first  day    of  ,  eighteen 

2  hundred   and   sixty-three,  for    each  license  granted,    the    sum 

3  herewith  stated  shall  be  respectively  and  annually  paid.     Any 

4  number  of  persons,  carrying  on  such  business  in  copartnership, 

5  may  transact  such  business,  at  such  place,  under  such  license,  and 

6  not  otherwise. 

7  I.  Bankers  shall  pay  three  hundred  dollars  for  each  license,  and 

8  ten  per   centum  upon  the  gross    amount   of  profits   realized   in 

9  business  during  the  year  ending  on  the  31st  December,  1863. 

10  Every  person  shall  be  deemed  a  banker  within  the  meaning  of 

1 1  this  act,  who  keeps  a  place  of  business  where  credits  are   opened 

12  in  favor  of  any  person,  firm  or  corporation,  by  the  deposit  or 

13  collection  of  money  or  currrency,  and  by  whom  the  same  or  any 

1 4  part  thereof  shall  be  paid  out  or  remitted  upon  the  draft,  check 

15  or  order  of  such   creditor;  but  not  to  include  any  bank  legally 

1 6  authorized  to  issue  notes  as  circulation,  nor  agents  for  the  sale 

17  of  merchandise  for  account  of  producers  or  manufacturers. 

>18  II.  Auctioneers  shall  pay  for  each  license  twenty -Jive  dollars  and 

19  one  per  centum  on  the  gross  amount  of  sales  made  during   the 

20  year  ending  on    the  31st  December,   1863  :  Provided,  however, 


7 

21  That  on  all  sales  at  auction    of  stocks,  or  securities  for  money, 

22  the  tax  shall  be    one-fourth    of  one  per  centum    on  the   gross 

23  amount  of  sales. 

24  Every   person    shall    be    deemed  an    auctioneer,    within    the 

25  meaning  of  this  act,  whose  occupation    it  is  to  offer  property  for 

26  sale  to  the  highest  or  best  bidder. 

27  III.    Wholesale  dealers  in  liquors  of  any  and  every  description, 

28  including  distilled  spirits,  fermented  liquors    and    wines    of    all 

29  kinds,  shall   pay  for  each  license  one  hundred  dollars,  and  one  per 

30  centum  on  the  gross  amount  of  sales  made  during  the  year  ending 

31  on  the  31st  December,  1863. 

32  Every  person,  other  than  the  distiller  or  brewer,  who  shall  sell, 

33  or  offer  for  sale,  any  such  liquors  or  wines,  in  quantities  of  more 

34  than  three  gallons  at  one  time,  to  the  same  purchaser,  shall   be 

35  regarded  as  a  wholesale  dealer  in  liquors,  within  the  meaning  of 

36  this  act.     All  persons   who   shall  sell  or  offer  for  sale,  any  such 

37  liquors  or  wines  in  quantities  less  than  three  gallons  at  one  time. 

38  to  the  same  person,  shall  be  regarded  as  a  retail  deaLr  in  liquors. 

39  IV.  Retail  dealers  in   liquors,   including    distilled    spirits,   fer- 

40  mented  liquors,   and   wines   of  every  description  shall    pay   for 

41  each   license  fifty   dollars    and    one   per    centum   on    the    gross 

42  amount    of    all    sales    made   during   the    year  ending  the   31st 

43  December,  1863;  but  if  the  liquors  are  drunk  at  the  place  of 

44  sale,  they  shall  pay  for  each  license   one   hundred   dollars,  and 


8 

45  one  per  centum  on  gross  amount  of  sales  during  the  year  ending 

46  on  the  31st  December,  1863. 

47  V.   Retail  dealers  shall  pay  for  each  license  twenty-Jive  dollars, 

48  and  one  per  centum  on  the  gross  amount  of  sales  made  during  the 

49  year  ending  31st  December,  1863. 

50  Every   person    whose  business  or  occupation   it   is  to  sell  or 

51  offer  to    sell   groceries,  or   any  goods,   wares,  merchandize,  or 

52  other  things  of  foreign  or  domestic  production,  in  less  quantities 

53  than  a  whole  original  piece  or  package  at  one  time,  to  the  same 

54  person,  (not  including  wines,  spirituous  or  malt  liquors,)  shall  be 

55  regarded  as  a  retail  dealer  under  this  act :   Provided,  however.  That 

56  any  mechanic,  who  shall   sell   only  the  products  of  the  labor  of 

57  himself  and  his  own  family,  shall  be  exempt  from  this  tax. 

58  VI.    Wholesale  dealers  shall    pay   for  each  license  one  hundred 

59  dollars,  and  one  per  centum  on  the  gross  amount  of  all  sales  made 

60  during   the  year   ending  on   the  31st   December,  1863.     Every 

61  person  whose  business  or  occupation   it  is  to  sell  or  offer  to  sell 

62  groceries,  or   any    goods,  wares    or  merchandize    of  foreign  or 

63  domestic  production,  by  one  or  more   original  package  or  piece 

64  at    one    time,    to    the    same    purchaser,  not   including    wines, 

65  spirituous  or  malt  liquors,  shall   be  deemed  a  wholesale  dealer 

66  under  this  act ;    but  having  taken  out  a  license  as  a  wholesale 

67  dealer,  such  person  may  also  sell,  as  aforesaid,  as  a  retailer. 

68  VII.  Pawnbrokers  shall  pay  for  each  license  one  hundred  dollars, 


9 

69  and  ten  per  centum   on  the  gross  amount  6f  profits  realized  in 

70  business  during  the  year  ending  on  the  31st  December,  1863. 

71  Every  person,  whose  business  or  occupation   it  is  to  take  or 

72  receive,  by  way  of  pledge,  favor,  or  exchange  any  goods,  wares 

73  or  merchandize,  or  any  kind  of  personal  property  whatever,  for 

74  the  repayment  or  security  of  money  lent  thereon,  shall  be  deemed 

75  a  pawnbroker  under  this  act. 

76  VIII.  Distillers  shall  pay  for  each  license  one  hundred  dollars, 

77  and  ten  per  cent,  on  the  gross  amount  of  sales  made  during  the 

78  year  ending  on  the  31st  December,  1863. 

79  Every  person  or  copartnership,  who  distils   or  manufactures 

80  spirituous  liquors  for  sale,  shall  be  deemed  a  distiller  under  this 

81  act:   Provided,  however,  That  distillers  of  fruit  for  ninety   days 

82  or  less,  shall  pay  thirty  dollars  for  a  license,  and  ten   cents  per 

83  gallon  on  all  spirits  distilled.  » 

84  IX.  Brewers  shall  pay  fifty  dollars  for  each  license,  and  one 

85  per  centum  on  the  gross   amount  of  sales  made  during  the  year 

86  ending  on  the  31st  of  December,  1863. 

87  Every  person  who  manufactures  fermented  liquors  of  any  name 

88  or  description,  for  sale,  from  malt,   wholly   or  in  part,  shall  be 

89  deemed  a  brewer  under  this  act. 

90  X.  Keepers  of  hotels,  inns  and  taverns,  shall  pay  twenty  dollars 

91  for  each  license,  and  ten  per  centum  upon  the  gross  amount  of 


10 

92  profits  realized  "in  business  during  the  year  ending  on  the  3 1st 

93  December,  1863. 

94  Every  place  where  food   and   lodging   are  provided  for,   and 

95  furnished  to  travellers  and  sojourners,  in  view  of  payment  therefor, 

96  shall  be  regarded  as  a  hotel,  inn  or  tavern  under  this  act. 

97  XI.   Keepers  of  eating  houses  shall  pay  for  each  license  twenty 

98  dollars,  and  ten  per  centum  on  the  gross  amount  of  profits  realized 

99  during  the  year  ending  on  the   31st  December,  1863.     Every 

100  place  where  food  or  refreshments  of  any  kind  are  provided  for 

101  casual  visitors,   and  sold  for  consumption  therein,   and  every 

102  boarding  house,  in  which  there  shall  be  six  boarders  or  more, 

103  shall  be  deemed  an  eating  house  under  this  act. 

104  XII.  Brokers  shall  pay  for  each  license  one  hundred  dollars,  and 

105  ten  per  cent,  upon  the  gross  amount  of  profits  realized  during  the 

106  year  ending  on  the  31st  December,   1863.     Any  person,  whose 

107  business  it  is  to   purchase  or  sell   stocks,  coined  money,  bank 

108  notes,  or  other  securities,  for  themselves  or  others,  or  who  deals 

109  in  exchanges  relating  to  money,  shall  be  deemed  a  broker  under 

1 10  this  act. 

1 1 1  XIII.   Commercial  brokers  shall  pay  for  each  license  one  hundred 

112  dollars,  and  one  per  centum  upon  all  sales  made  during  the  year 

113  ending  on  the  31st  December,  1863.  Any  person  or  firm,  except 

114  one  holding  a  license  as  wholesale  dealer  or  banker,  whose  busi- 

115  ness  it  is,  as  the  agent  of  others,  to  purchase  or  sell  goods  or 


11 

116  seek  orders  therefor,  in  original  or  unbroken  packages,  or  pro- 

117  duce,  or  to  manage  business  matters  for  the  owners  of  vessels, 

1 18  or  for  the  shippers  or  consignors  of  freight  carried  by  vessels,  or 

119  whose  business  it  is  to  purchase,  rent,  hire  or  sell  real  estate  or 

120  negroes,  shall  be  deemed  a  commercial  broker  under  this  act. 

121  XIV.   Tobacconists  shall  pay  twenty-Jive  dollars  for  each  license, 

122  and  one  per  cent,  on  gross  amount  of  sales  during  the  year  ending 

123  31st  December,  1863.     Any  person  whose  business  it  is  sell,  at 

124  retail,  cigars,  snuff,  or  tobacco  in   any  form,  shall  be  deemed  a 

125  tobacconist  under  this  act.     But  wholesale  and  retail  dealers, 

126  having  taken  out  a  license  therefor,  shall  not  be  required  to  take 

127  out  a  license  as  a  tobacconist,  anything  in  this  act  to  the  contrary 

128  notwithstanding. 

129  XV.   Theatres  shall  pay  three  hundred  dollars  for  each  license. 

130  Every  edifice  used  for  the  purpose   of  dramatic  or  operatic 

131  representations,    plays  or   performances,    and     not    including 

132  halls,  rented    or  used  occasionally  for   concerts   or  theatrical 

133  representations,    shall  be  regarded    as   a    theatre  under  this 

134  act. 

135  XVI.   Circuses  shall  pay  one  hundred  dollars  for  each  license. 

136  Every  building,  tent  or  space,  or  area,  where  feats  of  horse- 

137  manship  or  acrobatic  sports  are  exhibited,  shall  be  regarded  as 

138  a  circus  under  this  act. 


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139  Jugglers  and  other  persons,  exhibiting  shows,  shall  pay  twenty- 

140  five  dollars  for  each  license. 

141  Every   person    who  performs     by     slight- of-hand    shall    be 

142  regarded  as  a  juggler  under  this  act:   Provided,  That  no  license 

143  procured  in  one  State  shall  be  held  to  authorize  exhibitions  in 

144  another  State  ;  and  but  one  license  shall  be  required  under  this 

145  act  to  authorize  exhibitions  in  any  one  State. 

146  XVII.  Bowling    alleys     and  billiard  rooms   shall   pay   twenty 

147  dollars  for  each  alley  or  billiard  table,  belonging  to  or  used  in 

148  the  building  or  place  to  be  licensed. 

149  Every  place  or  building,  where  bowls  are  thrown  or  billiards 

150  played,  and  open  to  the  public,  with  or  without  price,  shall  be 

151  regarded  as  a  bowling  alley  or  billard  room,  respectively,  under 

152  this  act. 

153  XVIII.  Livery  stable  keepers  shall  pay  for  each  license  twenty- 

1 54  five  dollars  and   one  per  centum  upon  the  gross  profits  realized 

155  during  the  year  ending  on  31st  December,  1863. 

156  Any  person,  whose  occupation  or  business  is  to  keep    horses 
$     7  for   hire  or  to  let,  shall  be  regarded  as  a  livery  stable  keeper 

158  under  this  act. 

159  XIX.   Cattle  brokers  shall    pay  for  each    license    the  sum  of 

160  twenty-five  dollars  and  one  per  centum  on  the  gross  amount  of 

161  sales  made  during  the  year  ending  on  the  3 1st  December,  1863. 

162  Any  person,  whose  business  it  is  to  buy  and  sell  and  deal  in 


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163  cattle,    horses,  hogs    or    sheep,    shall  be   considered   a   cattle 

164  broker. 

165  XX.  Butchers  and  bakers  shall  pay  for   each  license   the  sum 

166  of  twenty -Jive  dollars,  and  one  per  centum  on  the  gross  amount  of 

167  sales  made  during  the  year  ending  on  the  31st  December,  1863. 

168  Any  person,  whose  business  it  is  to  butcher  and  sell,  or  offer 

169  for  sale,  in  open  market  or  otherwise,  the  flesh  of  cattle,  hogs, 

170  and  sheep,  shall  be  deemed  a  butcher  under  this  act.     And  any 

171  person   whose   business  it  is   to  bake  and   sell,  or  offer  for  sale, 

172  bread  or  cakes  of  any  description,  pies  and  such  like  articles 

173  shall  be  deemed  a  baker  under  this  act. 

174  XXI.  Peddlers  shall  pay  fifty  dollars  for  each  license,  and  one 

175  per    cent,   on   the  gross    sales  during  the  year  ending  on  31st 

176  December,  1863. 

177  Any  person,  except  persons  peddling  newspapers,  bibles  or 

178  religious  tracts,  who  sells  or  offers  to  sell  at  retail,  goods,  wares, 

• 

179  or  other  commodities,  travelling  with  his  goods  from   place  to 

180  place,  in  the  street  or  through  different  parts  of  the  country, 

181  shall  be  deemed  a  peddler  under  this  act:     Provided,  That  any 

182  peddler,  who  sells  or  offers  to  sell,  dry  goods,  foreign  and  domestic, 

183  by  one  or  more  original  pieces  or  packages  at  one  time,  to  the 

184  same  person  or  persons  as  aforesaid,  shall  pay  one  hundred  dollars 

185  for  each  license,  and  one  per  cent,  on  the  gross  sales  during  the 

186  year,  ending  on  the  31st  December,  186S.     And  any  person  who 


14 

187  peddles  jewelry,  shall  pay  fifty  dollars  for  each  license,  and  one 
18S  per  centum  on  the  gross   sales  during  the  year,  ending  on  the 

189  31st  December,  1863. 

190  XXII.  Apothecaries  shall  pay  for  each  license  twenty-five  dollars 

191  and  one  per  centum  on  the  gross  amount  of  sales  made  during  the 

192  year,  ending  on  31st  December,  1863. 

193  Every  person  who  keeps  a  shop  or  building  where  medicines 

194  are  compounded  or  prepared  according  to  prescriptions  of  physi- 

195  cians,  and  sold,  shall  be  regarded  as  an   apothecary  under  this 

196  act. 

197  XXIII.  Photographers  shall  pay  for  each  license  the  sum  of 

198  twenty-five  dollars,  and  one  per  centum  on  the  gross  amount  of 

199  sales  made  during  the  year  ending  on  the  31st  December,  1863. 

200  Any   person     or   persons    who    make   for   sale   photographs, 

201  ambrotypes,  daguerreotypes  or  pictures  on  glass,  metal,  paper  or 

202  other  material  by  the  action  of  light,  shall  be  regarded  a  photo- 

203  grapher  under  this  act. 

204  XXIV.  Lawyers  shall  pay  for  each  license  twenty-five  dollars, 

205  and  one  per  centum  on  the  gross  amount  of  receipts  from  their 

206  profession  during  the  year,  ending  on  the  31st  December,  1863. 

207  Every  person  whose  business  it  is  for  fee  or  reward,  to  prosecute 

208  or  defend  causes  in  any  court  of  record  or  other  judicial  tribunal 

209  of  the  Confederate  States,  or  of  any  of  the  States,  or  give  advice 

210  in  relation  to  causes  or  matters  pending  therein,  shall  be  deemed 


15 

211  to  be  a  lawyer,  within  the  meaning  of  this  act. 

212  XXV.  Physicians ,   Surgeons  and  Dentists  shall  pay  for  %ach 

213  license  twenty-Jive  dollars,  and  one  per  centum  on  the  gross  amount 

214  of  receipts  from  the  practice  of  their  professions  during  the  yea 
9)5  enfling    on  the  31st    December,    1863.     Every  person   (except 

216  apothecaries)  whose  business  it  is,  for  fee  or  reward,  to  prescribe 

217  remedies  or  perform  surgical  operations  for  the  cure  of  any  bodily 

218  disease  or  ailing,  shall  be  deemed  a  physician,  surgeon  or  dentist 

219  within  the  meaning  of  this   act,  as  the  case  may  be.     And  the 

220  provisions  of  paragraph  No.  22,  shall  not  extend  to  physicians 

221  who  keep  on  hand  medicines  solely  for  the  purpose  of  making  up 

222  their  own  prescriptions  for  their  own  patients. 

223  XXVI.  Confectioners  shall  pay  twenty-Jive  dollars  for  each  license, 

224  and  one  per  centum  on  the  gross  amount  of    all   sales  during 

225  the   year   ending    on   the    31st   December,    1863.     Every  per- 

226  son    who    sells,    at    retail,    confectionery,    sweetmeats,    comfits 

227  or   other   confects,    in   any   building,    shall    be    regarded    as    a 
828  confectioner  under  this  act.  And  every  person  licensed  and  taxed 

229  upon  the  gross  amount  of  sales,  as  aforesaid,  shall  be  required, 

230  on  the  first  day  of  April,  1863,  to  make  a  list  or  return  to 

231  the  collector  of  the  district  of  the  gross  amount  of  such  sales,  as 

232  aforesaid,  during  the  quarter  then  next  preceding,  to-wit :  from 

233  the  first  day  of  January  to  the  thirty-first  day  of  March,  1863> 

234  inclusive;  and  at  the  end  of  each  and  every  month,  or  within  ten 


16 

235  days  thereafter,  after  the  said  first  day  of  April,  1863,  make  a  list 

236  or  return  to  the  collector  of  the  district  of  the  gross  amount  of  such 

237  sales,  made  as  aforesaid,  with  the  amount  of  duty  which  has  ac- 

238  crued  or  should  accrue  thereon,  which  list  shall  have  annexed 

239  thereto  a  declaration,  under  oath  or  affirmation,  in  form  arrtl  man- 

240  ner  as  may  be  prescribed  by  the  commissioner  of  taxes,  that  the 

241  same  is  true  and  correct,  and  shall  at  the  same  time,  as  afore- 

242  said,  pay  to  the  collector  the  amount  of  duty  or  tax  thereupon,  as 

243  aforesaid,  and  in  default  thereof  shall  pay  a  penalty  of  five  hun* 

244  dred  dollars. 

1  Sec.   10.  That  upon  the  salaries  of  all  salaried  persons,  serving 

2  in   any  capacity   whatever,  there  shall  be    levied  and  collected 

3  a  tax  of  one  per  centum  on  the  gross  amount  of  such  salary,  not 

4  exceeding  fifteen  hundred  dollars,  and  two  per  centum  upon  any 

5  excess  over  that  amount,  to  be  levied  and  collected  in  the  manner 

6  prescribed  for  other  taxes  enumerated  in  this  act. 

1  Sets.  1 1.  That  no  license  hereinbefore  provided  for,  if  granted, 

2  shall  be   construed  to  authorize    the  commencement  or   contin- 

3  uation  of  any  trade,  business,  occupation  or  employment  therein 

4  mentioned,  within  any   State  or   territory  of    the    Confederate 

5  States,  in  which  it  is  or  shall  be  specially  prohibited  by  the  laws 

6  thereof,  or  in   violation  of  the  laws  of  any    State  or   territory : 

7  Provided,  That  nothing  in  this  act  shall  be  held  or  construed   so 

8  as  to  prevent  placing  a  duty,  tax  or  license,  under  State  laws,  on 


J7 

9  any  business,  matter  or  tiling,  on  whicb  a  dutj,  tax  or    license  is 

ID  required  to  be  paid  by  this  act. 

1  Sec.   12.  That  on  and  afte*-the  first  day  of      ,  eighteen  hundred 

2  and  sixty       ,  any  person  or  persons,  firms,  companies  or  corpora- 

3  tions,   owning  or   possessing,    or    having    the  care   or  manage- 

4  ment  of  any  railroad  or  railroads,  upon  which  steam  is  used  as  a 

5  propelling  power,  or  of  afry  oat  or  other  vessel  propelled  by 

6  steam   power,  or   of   any   ferry   boat,  or   vessel   used   as  a  ferry 

7  boat,  propelled  by  steand  or  horse  power,  shall  be  subject  to  and 

8  pay  a  duty  of  jive  per  centum  on  the  gross  amount  of  all  receipts 

9  of  such  railroad,  or  railroads,  or  steamboat  or  ferry  boat,  respec- 

10  tively,  for  the    transportation  of  passengers  over  and  upon  the 

1 1  same;  and  shall  be  subject   to  and  pay  a  duty  of  two  per  centum* 

12  on  the  gross  amount  of  all  receipts  of  such  railroad  or  railroads, 

13  steamboat    or  ferry  boat,  respectively,  for   the  transportation  of 

14  freight    over  and   upon   the  same ;  and    any   person  or   persons, 

15  firms,  companies  or  corporations,  owning,  possessing  or  having 

16  the   care   or  management   of  any   bridge    authorized    by  law  to 

17  .  receive  toll  for  the  transit  of  passengers,  beasts,  carriages,  teams 

18  and  freight  of  any  description  over  such  bridge,  shall  be  subject 

19  to  and  pay  a  duty  of  five  per  centum  on  the  gross  amount  of  all 
W  receipts  for  the  passage  of  passengers,  and  two  per  centum  on  the 

21  gross  amount  of  all  receipts  for  the   passage  of  freight  of  every 

22  description,  over  the    same.  e  provided    in -the  case    of 

2 


18 

23  railroads,  steamboats,  etc.     And  the  owner,  possessor,  or  person 

24  or  persons,  having  the  care  or  management  of  any  such  railroad, 

25  steamboat,  ferry  boat,  or  other  vessel  or  bridge,  as  aforesaid,  shall, 

26  within    five  days  after  the  end  of  each  and    every  month,  com- 

27  mencing  as  hereinbefore  mentioned,  make  a  list  or  return  to  the 

28  collector  of  the  district,   within  which  such    owner,  possessor, 

29  company  or  corporation  may  have  his  or  their  place  of  business, 

30  or  where  any  such  railroad,  steamboat,  ferry  boat    or  bridge  is 

31  located  or  belongs,  respectively,  stating  the  gross  amount  of  such 
52  receipts  for   the  month,  next  preceding,  which  return    shall  be 

33  verified  by   the    oath    or   affirmation    of  such    owner,  possessor, 

34  manager,  or  agent,  or    other  proper  officer,  in  the  manner  and 

35  form  to   be  prescribed  by  the    commissioner  of  taxes,  and    shall 

36  also,  monthly,  at    the  time  of  making  such  return,  pay    to   the 

37  collector  of  the  district  the  full    amount  of  duties  which   have 

38  accrued  upon  such  receipts  for  the  month  aforesaid. 

1  Sec.  13.  That  on  and  after  the  first  day  of  ,  eighteen 

2  hundred  and  sixty-three,  and  annually  thereafter,  there  shall  be 

3  levied,  collected,  and  paid  by  all  banks,  trust  companies   and 

4  savings  institutions,  and  by  all  gas  companies,  fire,  marine,  life, 

5  inland,  stock  and  mutual  insurance  companies,  and  telegraph  and 

6  manufacturing  companies,  under  whatever  style  or  name,  known 

7  or  called,  of  the  Confederate   States  of  America  or  Territories 

8  thereof,  specially  incorporated  or  existing  therein  under  genera? 


19 

9     laws,  or  which  may  be  hereafcer  incorporated  or  exist,  as  afore- 

10  said,  on  all  dividends  in  script  or  money,  thereafter  declared  due 

1 1  or  paid   to   stockholders,  to   policy  holders,  or  to  depositors,  as 

12  part  of  the  profits,  earnings  or  gains  of  said  banks,  trust  compa- 

13  nies,  savings  institutions,  insurance  or  other  companies,  and  on 

14  all  sums  added   to  their  surplus  or  contingent  funds,  a  duty  of 

15  fourteen  per  centum.     And  said  banks,  trust  companies,  savings 

1 6  institutions,  insurance  and  other  companies  are  hereby  authorized 

1 7  and  required  to  deduct  and  withhold  from  all  payments  made  to  any 

18  person,  persons,  or  party,  on  account  of  any  dividend  or  sums  of 

1 9  money  that  may  be  due  and  payable,  as  aforesaid,  after  the  first 

20  day  of  ,  eighteen  hundred  and  sixty-three,  the  said  tax 

21  of  fourteen  per  centum.     And  a  list  or  return  shall  be  made  and 

22  rendered  within    thirty   days    after  the  time   fixed,  when   such 

23  dividends  or  sums  of  money  shall  be  declared  due  and  payable, 

24  and  as  often  as  every  six  months,  to  the  commissioner  of  taxes, 

25  which  shall  contain  a  true  and  faithful  account  of  the  amount  of 

26  taxes  accrued   or  which   should  accrue  from  time   to  time,   as 

27  aforesaid,  during  the  time  when  such  taxes  remain  unaccounted 

28  for,  and  there  shall  be  annexed  to  every  such  list  or  return  a 

29  declaration,  under  oath   or  affirmation,  to  be   made   in  form  and 

30  manner  as  shall  be  prescribed  by  the  commissioner  of  taxes,  of 

31  the  president  or   some   other  proper  officer  of  said  bank,  trust 

32  company,  savings  institution,  insurance  or  other  company,  re. 


33  spectively.  that  fch<  a  true  and  faithful  account  ni' 

34  the  taxes  which   may   have  accrued  or   should  accrue,   and   not 

35  accounted  for,  r  any  default   in   t1  :%  uejivery  of  Buch  list 

3G  or  return,  with  such  declaration   annexed,  the  bank,  trust  cor.i- 

3?  pany,   saving.?  institution,   insurance  or  other  company  making 

33  such   default   shall    forfeit,    as    a    penalty,   one-third  of  the   tax 

39  levied.] 

1  .14.   That  any  person  or  persons  owning  or  possessing.  <W 

2  having  the  care    or    management    of  any  railroad    company    or 

3  railroad  corporation,  hank,   trust    company,    savings  institution, 

4  or  insurance  or  other  company,  as  heretofore  mentioned,  required 

0  under  this  act  to  make  and  render  any  list  or  returns  to  the 
G  commissioner  of  taxes  shall,  upon  rendering  the  same,  pay  to  the 
7  said  commissioner  of  taxes  the  amount  of  the  taxes  due  on  such 
<S  list  or  return. 

1  Sec.  \o.  That  on  and  after  the  first  day  of  April,  eighteen 
%  hundred  and  sixty  three,  and  on  the  first  day  of  each  quarter  of 
3  a  year  thereafter,  there  shall  be  paid  by  each  insurance  company, 
\  whether  inland  or  marine,  and  by  each   individual  or  association 

5  engaged  in  the  business  of  insurance  from  loss  or  damage  by  fire, 

6  or  by  the  perils  of  the  sea,  the  duty  of  one  per  contain  upon  the 

7  gross  receipts  for  premiums  and  assessments  by  such  individual, 

8  association  or  company,  during  the  quarter  then   preceding,  and 

9  a  like  tax  shall  be  paid  by  the  agent  of  any  foreign  insurance  com- 


21 

10  pany,  having  an  office  or  doing  business  within  the  Confederate 
1  1  States. 

1  Sec.  16.   That  on   and   after   the  first   day   of  April,   eighteen 

2  hundred  and   sixty-three,  and   on   the   first  day  of  each  quarter 

3  thereafter,  an  account  shall  be  made  and  rendered  to  the  commis- 

4  sioner  of    taxes    by   all    insurance  companies    or     their  agents, 

5  or    associations    or    individuals    making    insurance,    except    life 

6  insurance,  including  agents  of  all  foreign  insurance  companies, 
?  which  shall  contain  a  true  and  faithful  account   of  the  insurance 

8  made,  renewed  or  continued,  or  endorsed  upon  any  open  policy 

9  by  said  companies,  or  their  agents,  or  associations,  or  individuals, 
ID  during  the  preceding  quarter,   setting  forth  the  amount  insured 

1 1  and  the  gross  amount  received,  and  the  taxes  accruing  thereon 

12  under  this  act,  and  there  shall  be  annexed  to,  and  delivered  with 
1;>  every  such   quarterly  account,    an    affidavit,  in    the    form    to  be 

14  prescribed  by  the   commissioner   of  taxes,  made   by   one  of  the 

15  officers  of  said  company,  or  association,  or  individual,  or  by  the 

16  agent,  in  the  case  of  a  foreign  company,  that   the  statements  in 

17  said  accounts,  are  in  all  respects  just  and  true;  and  such  quar- 

18  terly   accounts   shall    be  rendered   to  the  commissioner  of  taxes 

19  within  thirty  days  after  the  expiration  of  the  quarter  for  which 
2J  they  shall  be  made   up.  and   upon   rendering   such  account   with 

21  such    affidavit  as   aforesaid,   the    amount   of   taxes  due   by  such 

22  quarterly  accounts  shall  be  paid  to  the  commissioner  of  taxes. 


22 

1  Sec.    17.   That  on  after  the  first  dav  of  ,  eighteen  hundred 

2  and  sixty-three,  there  shall   be  levied,  collected  and  paid  by  any 

3  person  and  persons,  firm  or  company,  publishing  any  newspaper, 

4  magazine,  review,  or  other  literary,  scientific,  or  news  publica- 

5  tion,  issued  periodically,  on  the  gross  receipts  for  all  advertise- 
(i  meiits,  or  all  matters  for  the  insertion  of  which  in  said  newspaper 
7  or  other  publication,  as  aforesaid,  or  in  extras,  supplements, 
S  sheets  or  fiy-leaves,  accompanying  the  same,  pay  is  required  or 
9  received,  a  tax  of  one  per  centum  ;    and  the  person  or  persons, 

10  firm   or  company,   owning,  possessing,  or  having  the    care    and 

1  I  management  of  any  and  every  such  newspaper,  or  other  publica- 

12  tion,  as  aforesaid,  shall    make  a  list  or   return  quarterly,  com- 

13  mencing   as  heretofore   mentioned,  containing  the  gross  amount 

14  of  receipts,  as  aforesaid,  and   the   amount  of  taxes,  which  have 
\b  accrued    thereon,  and    render    the    same    to    the    collectors    of 

16  the     respective    districts,    where    such    newspaper,    magazine 

17  or  review,   or    other   literary   or   news    publication    is    or  may 

18  be    published,    which    list    or    return    shall    have    annexed    a 

19  declaration,  under  oath  or    affirmation,  to  be  made  according  to 

20  the  manner  and  form,  which  may,  from  time  to  time,  be  prescribed 

21  by  the  commissioner  of  taxes,  of  the  owner,  possessor,  or  person 

22  having  the  care  or  management  of  such  newspaper,  magazine, 

23  review  or  other  publication,  as  aforesaid,  that  the  same  is  true 

24  and  correct,  and  shall  also  quarterly,  and  at  the  time  of  making 


23 

2.5  paid    list    or  return,  pay   to    the    collector    of   the    district,  as 

26  aforesaid,  the  full  amount  of  said  taxes. 

1  Sec.    18.   All    property  described  in   this   section,   and  to  the 

2  extent  herein   limited,  shall   be   exempt  from  taxation,  that  is  to 

3  say : 

4  When  the  assessed  property,  real  and  personal,  of  any  head  of 

5  a  family,  is  of  value  less  than  one  thousand  dollars. 

6  The  property  of  colleges,  schools,  and  of  charitable  or  religious 

7  corporations  or  associations,  actually   used  for  the  purposes   for 

8  which   such   college,  schools,   corporations   or   associations   were 

9  created. 

Hi  All  public  lands  and  all  property  owned  by  a  State  for  public 

1 1  purposes. 

12  All  fire  engines,  or  other  implements  for   the  extinguishment 

13  of  fires. 

14  All  books,  family   portraits  and  pictures,  and   the  wearing  ap- 
lo  parel  of  every  person  and  family,  except  watches  and  jewelry. 

16  All  agricultural  productions  of  the  Confederate   States  in  the 

1 7  hands  of  the  producer. 

18  All   mineral   productions  of  the  Confederate    States,  in    the 

19  hands  of  the  producer  or  miner. 

20  All  felled  wood   or  timber,  in  the  hands  of  the  person  owning 

21  the  land  wh?re  the  same  was  grown, 


22  All  capital  i  in    any    trade  or                -  for  the  pro3ecu- 

23  tion  of  which  a  license  is  requir 

24  All  farming  implements  actually  used  for  farming  purposes, 
'!'>  except  road-wagons  or  wagons  used  principally  for  other  than 
2G  farming  purposes,  and  all  tools  used  by  mechanics  in  their  re- 
27  spective  trades. 

1  Sec    13.   That  th  sment  and  collection  of  the  taxes  levied 

2  by  this  act,  shall   be  made  in  accordance  with  the  provisions  of  an 

3  act  entitled  ik  An   Act  "   approved              1803. 


Hollinger  Corp. 
pH8.5 


